The chapter 11 trustee objected to the debtor’s exemption of two IRA accounts owned by the debtor when the case was filed.  The court concluded that the debtor lost the right to claim as exempt the proceeds of the smaller of the two IRA accounts by reason of his failure to disclose the existence of such account or to claim any exemption in it until after the funds in that account had lost their eligibility to be deposited into a new qualified IRA account, but that § 522(b)(4)(D) applied and secured his effort to maintain his claim of exemption in the larger account.